CREATE FUNCTION dbo.tvfParseDelimitedString 
    (
     @S NVARCHAR(MAX)    -- Delimited input string
    ,@Split CHAR(1)      -- Delimiter used for the input string
    )
RETURNS @Table TABLE 
    (
     [ID] INT NOT NULL IDENTITY(1,1)
    ,[Value] NVARCHAR(MAX) NULL
    ,PRIMARY KEY ([ID])
    ,UNIQUE ([ID])
    )
BEGIN

    DECLARE @X XML

    SET @X = CONVERT(XML,'<root><s>' + REPLACE(@S,@Split,'</s><s>')+'</s></root>')
    
    INSERT INTO @Table
    SELECT T.c.value('.','NVARCHAR(MAX)') AS [Value]
    FROM @X.nodes('/root/s') T (c)

    RETURN 
    
    /* 
    SELECT [Value] 
    FROM dbo.tvfParseDelimitedString(N'1,AAA,4,BB,777,XYZ',',') 
    WHERE [ID] > 0 
    */

END
GO